1.audit 审计 ^zR*s |1Q
2.attestation 鉴证 >\Ml\CyL
3.credibility 可信赖程度 F^X:5g~K
4.audit of financial statements 财务报表审计 ?V4bz2#!1O
5.agreed-upon procedures 执行商定程序
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6.high levels of assurance 高水平保证 n<Z1i)
7.compilation 编制 $Zf]1?|xa
8.reliability 可靠性 o7v,:e:
9.relevance 相关性 pFwhvw
10.professional skepticism 职业谨慎 ~A-D>.ZH
11.objectivity 客观性 U
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12. professional competence 专业胜任能力 FuFA/R=x/
13.Senior/CPA-in-charge 项目经理 [,ZHn$\
14.audit engagement letter 业务约定书 Wh1'?#
15.recurring audit 连续审计 X5c)T}pyv
16.the client 委托人 yn.f?[G2
17.change CPA 更换注册会计师 7oZtbBs]M
18.the existing CPA 现任注册会计师 _:VIlg
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19.the successor CPA 后任注册会计师 g)^g_4
20.the preceding CPA前任注册会计师 HMVyXulU
21.issue the audit report 出具审计报告 i"
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22.expert 专家 n{xL1A=9
23.the board of directors 董事会 |]j2T8_=
24.knowledge of the entity‘ s business 了解被审计单位情况 0Y9fK? (
25.assess material misstatement risks评估重大错报风险 0 LIRi%N5*
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 'Sjt*2blq
27.a general knowledge of —— 初步了解―――的情况 ^_JByBD
28.a more knowledge of—— 进一步了解的情况 ++Fk8R/$U[
29.the prior year‘s working papers 以前年度工作底稿 &``nYI g/
30.minutes of meeting 会议纪要 Q a3+ 9
31.business risks 经营风险 /%i: (Ny
32.appropriateness 适当性 ?a'P;&@7
33.accounting estimate 会计估计 O@sJ#i>
34.management representations 管理层声明 6Wc'5t3
35.going concern assumption 持续经营假设 (GbZt{.
36.audit plan 审计计划 JId|LHf*P
37.significant audit areas 重点审计领域 oE'Flc.
38.error 错误
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39.fraud舞弊 BHJS.o*j~
40.modified or additional procedures 修改或追加审计程序 i|QL6e*0
41.misappropriation of assets 侵占资产 Z,5B(X j
42.transactions without substance 虚假交易 ~?uch8H
43.unusual pressures 异常压力 ,_RPy2N
44.the suspected noncompliance 涉嫌存在违法行为 ;@V1*7y
45.materialiy 重要性 R]"3^k*
46.exceed the materiality level 超过重要性水平 Qs;MEt 1
47.approach the materiality level 接近重要性水平 L~e{Vv8UR
48.an acceptably low level 可接受水平 D4\
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49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 _A,mY6*
50.misstatements or omissions 错报或漏报 >IE`, fe
51.aggregate 总计 +/DT#}JE
52.subsequent events 期后事项 ($[)Tcq*~
53.adjust the financial statements 调整财务报表 wUcp_)aE|
54.perform additional audit procedures 实施追加的审计程序 ~=Q Tv8
55.audit risk 审计风险 )9z3T>QW
56.detection risk 检查风险 9\KMU@Ne
57.inappropriate audit opinion 不适当的审计意见 >
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58.material misstatement 重大的错报 q,*([yX
59.tolerable misstatement 可容忍错报 U$^ $7g 3
60.the acceptable level of detection risk 可接受的检查风险